IRS Innocent Spouse Relief: Separate Yourself From a Spouse's Tax Debt
Remove your liability for tax, interest, and penalties caused by your spouse's understated income or improper deductions on a joint return.
Innocent Spouse Relief, Separation of Liability, and Equitable Relief protect spouses (and ex-spouses) from tax debts they neither caused nor knew about.
Initial IRS review takes 6 to 12 months. Appeals to Tax Court add another 12 to 18 months.
Flat $2,995 including Form 8857, evidentiary package, and initial IRS response.
Full or partial removal of joint liability, with the requesting spouse relieved of the tax, interest, and penalties attributable to the other spouse's items.
Eligibility Requirements
- Filed a joint return with an understatement of tax
- Did not know, and had no reason to know, of the understatement
- It would be inequitable to hold you liable
- Filed request within two years of first IRS collection action (some exceptions apply)
Our 5-Step Process
Here is exactly how Gullia Filing handles your Innocent Spouse Relief case, from intake to resolution.
Relief type analysis
We evaluate all three relief options: Innocent Spouse Relief, Separation of Liability, and Equitable Relief, and choose the strongest theory for your facts.
Form 8857 preparation
We prepare Form 8857 with a detailed narrative explaining lack of knowledge, marital circumstances, and economic hardship.
Evidence collection
We gather divorce decrees, bank statements, employment records, and correspondence to prove separate finances and lack of knowledge.
IRS Cincinnati review coordination
The IRS forwards all requests to the CCISO unit. We monitor status and respond to information requests.
Appeals if denied
When relief is denied, we file a Tax Court petition within 90 days to preserve appeal rights.
Documents We Need From You
Frequently Asked Questions
Related Tax Resolution Services
IRS Offer in Compromise
Settle your IRS back taxes for less than the full amount owed when full payment would create financial hardship.
Currently Not Collectible (CNC) Status
Place your account into CNC status when paying anything toward IRS debt would leave you unable to cover basic living expenses.
IRS Penalty Abatement
Eliminate IRS penalties through First-Time Abatement or Reasonable Cause relief, often cutting your balance by 25 percent or more.
Get Free IRS Case Review
Talk to a licensed Enrolled Agent or Chartered Tax Adviser. We review your notices, transcripts, and options with no obligation.